1.1.0. The Central Board of Excise & Customs (CBEC) deals with the tasks of formulation of policy concerning levy and collection of customs and central excise duties, Service Tax, prevention of smuggling and evasion of duties and all administrative matters relating to Customs, Central Excise, Service Tax and Narcotics (to the extent under CBEC's purview) formations. The Board discharges the various tasks assigned to it, with the help of its field organisations namely the Zones of Customs & Central Excise, Commissionerates of Customs & Central Excise, the Directorate and the Opium and Alkaloid factories under the Central Bureau of Narcotics. It also ensures that taxes on foreign and inland travel are administered as per the law and the collection agencies deposit the taxes collected to the public exchequer promptly. 1.1.1. The Union Cabinet had approved the restructuring of the customs and central excise field formations. The reorganized set-up came into existence with effect from 01st November 2002. The aim of the restructuring exercise was to create a tax administration which is officer-oriented, technology-driven, assessee-friendly and which maximises revenue productivity by having closer supervision through creation of smaller and compact Commissionerates and Zones, which in turn will provide better accessibility to the trade and industry and rationalize the workload. The other objectives were to reinforce the Directorate of Anti-evasion and Revenue Intelligence to counter tax evasion and smuggling and unblocking the revenue locked in appellate cases. 1.2.0. 1.2.1 Zones of Customs, Central Excise and Customs (Preventive) In the reorganized set-up, there are twenty three zones of Customs and Central Excise and eleven exclusive zones of Customs/Customs (Preventive) across the country. These zones are headed by Chief Commissioners. The zones of Customs and Central Excise are located at the following places: (6) Meerut (7) Ranchi (13) Pune (14) Nagpur (19) Kochi (20) Hyderabad

Most of these Directorates are headed by an officer of the rank of Director General. marketing patterns and clarification of commodities vulnerable to evasion of Central Excise duty (c) To coordinate action with other departments like income tax etc. (b) To study the price structure. National Academy of Customs. in cases involving evasion of central excise duties. Directorate of Inspection (Customs and Central Excise) 4. (d) To investigate cases of evasion of central excise having inter.
. which includes levy and collection of Customs duty and enforcement functions in their earmarked jurisdictions. Directorate of Housing and Welfare 5. Directorate of Organisation and Personnel Management 15. Nhava Sheva (Import & Mulund CFS) 8.7. Directorate of Legal Affairs 17. Shillong Customs (P) 34. procedure and practices in order to plug any loopholes.2The above-mentioned 35 Commissionerates have been assigned the following functions: (a) Implementation of the provisions of the Customs Act. Office of the Chief Departmental Representative and the Central Revenues Control Laboratory under the Central Board of Excise and Customs in brief are as follows :Functions of the Directorates under the Central Board of Excise and Customs and of the Central Revenues Control Laboratory. Directorate of Service Tax 12. Directorate of Vigilance 7. Directorate of Valuation 13. Directorate of Central Excise Intelligence (a) To collect. Sl. Vishakhapatnam 24. 1962 and the allied acts.4. Directorate of Logistics 16. Mumbai Air Cargo (Import) 10. Ahmedabad 22. Directorate of Export Promotion 11. Excise & Narcotics 6. Directorate of Audit 9. Mangalore 20. No. West Bengal Customs (P) 33. and (e) To advise the Board and the Commissionerates on the modus operandi of evasion of central excise duties and suggest appropriate remedial measures. Office of the Chief Departmental Representative 19. Name of the office & Functions in brief (1). Kochi
31.)
21. Directorate of Publicity and Publicity Relations 14. Tiruchirapalli 32. Directorate of Central Excise Intelligence 2. Directorate of Safeguards 10.5. Directorate of Data Management 18. Amritsar
1. Export Promotion and Legal Affairs have been newly created. The Directorate of Organisation and Management Services has been renamed as Directorate of Organisation and Personnel Management.1 The function of the Directorates. Nhava Sheva (Export) 9. Mumbai (Air port) 12. The Directorates of Housing and Welfare. Central Revenue Control Laboratory Note: Under the reorganised set-up. Kochi Customs (P) and 35 Jamnagar Customs (Prev. Pune Customs
19. the erstwhile Directorate of Statistics and Intelligence were reclassified as Directorate of System and Directorate of Data Management and brought under the upgraded Directorate General of Systems and Data Management. 1. collate and disseminate intelligence relating to evasion of central excise duties. Directorate of Systems 8. The Directorate of Safeguards and Directorate of Valuation have been upgraded and are headed by Director Generals.Kandla 23. (b) Surveillance of coastal and land borders to prevent smuggling activities. Directorate of Revenue Intelligence 3. Attached/Subordinate offices of CBEC :In the performance of the administrative and executive functions.Commissionerates ramification. Mumbai Air Cargo (Export) 11. the following attached/subordinate offices assist the Board:1.

To function in close liaison with allied agencies concerned with the exports to ensure that genuine exporters get the full advantages of the Export schemes without any difficulties. seizures.. provisional or otherwise. Directorate of Audit
(a) To provide direction for evolution and improvement of audit techniques and procedures.
.
7. (a) (b) Directorate of Export Promotion To interact with the Export Promotion Councils for various categories of export to sort out the difficulties being faced by the genuine exporters. development and maintenance of software. (a) (b) (c)
Directorate of Vigilance To monitor the vigilance cases against the officers of Customs and central excise formations.6. pertaining to indirect taxes. 11.
Directorate of Data Management To collect and consolidate data and statistics pertaining to realisation of revenue from indirect taxes and advise the ministry and the Board in forecasting . to recommend progressive liberalisation adequate to facilitate positive adjustment. and To collect statistics for compilation of statistical bulletins and statistical yearbook in respect of revenue. to the Central Government regarding. and To maintain close liaison with the Central Bureau of Investigation. To submit the findings. To maintain proper surveillance on the officials of doubtful integrity. (d) (e) (f) (g) (h) (i) 10. To aid and advice the Board in policy formation and to guide and provide functional directions in planning. and (iii) To review the need for continuance of safeguard duty. court cases etc. (a) (b) (c) (d) To suggest measures to improve tax compliance. and To implement EA . budget estimates. coordination and supervision of audits at local levels.. CAAP audits etc. (b) To ensure effective and efficient implementation of new audit system by periodic reviews. To gauge the level of audit standards and assessees’ satisfaction.200 audits and related projects like risk management. (c) To coordinate with the external agencies as well as other formations with the department.
8. Directorate of Safeguards To investigate the existence of serious injuries or threat of serious injuries to the domestic industry as a consequence of increased imports of an article into India. training of personnel and monitoring of expenditure budget on computerisation at the central and field levels. To recommend the following:(i) The amount of duty which. (i) (ii) 9. if levied would be adequate to remove the ‘injury’ or ‘threat domestic industry. Directorate of Systems To look after all aspects of the implementation of customs and central excise computerisation projects including acquisition of hardware. of injury’ to the
(ii) The duration of levy of safeguard duty and where the period so recommended is more than a year. To identify the articles liable for safeguard duty. To evolve the policy for development of a sound data base as well as enhancing the skill of the auditors with a view to making the audit effective and meaningful. To collate and disseminate the relevant information. Directorate General of Revenue Intelligence and Vigilance Branches in the Commissionerates in order to ensure that the programme on vigilance and anti-corruption are implemented in all Commissionerates of customs. arrears. ‘serious injury’ Or ‘threat of serious injury’ to the domestic industry consequent upon increased imports of an article from the specified country. central excise and narcotics formations.

and To inspect the Service Tax Cells in the Commissionerates. To conduct post-audit of the Brand Rate fixed by the Directorate of Drawback and carry out physical verification of selected cases independently or with the help of the central excise formations. (a) (b) (c) (d)
To compile the important judgments delivered by High Courts and the Supreme Court on matters relating to indirect taxes. radio.
. maters of
(d) (e) (f) (g) 12. transfer pricing) and Indian ventures with foreign collaborations and help evolve a system to combat planed under-valuation as well as valuation frauds. To maintain liaison with the Valuation Directorates of other customs administrations and customs officers posted abroad. like duty-foregone statements. To consolidate the instructions issued by the Board in technical and administrative customs and central excise. Directorate of Service Tax To monitor the collections and assessments of service tax. TV and press media.(c)
To monitor the performance of the field formations through monthly and quarterly returns. To monitor valuation practices at various customs. To undertake study of law and procedures.g. formations and bring to the notice of the Board the significant and emerging pricing patterns and to suggest corrective policy or other majors . (a) (b) (c) (d) (e) 13. Directorate of Organisation and Personnel Management
15. and to undertake publicity with a view to educating the public about indirect taxes through brochures. To form a database. hoardings. drawback payment statements and quarterly drawback payment statements and to compare and compile the same to enable the Ministry to review the policy. (a) (b) (c)
(d)
(e) (f)
(g) 14. posters. To update all departmental manuals through corrections lists etc. To study international price trends of sensitive commodities and pricing patterns of trans-nationals corporations (e. To carry out the appraisal studies to examine the efficacy of the existing legal provisions/rules and procedures and suggest to the ministry about the changes to be made. if any. To conduct post-audit of the select cases of duty free imports allowed under various Export Promotion Schemes in the customs and central excise formations. published price information or prices obtained from other authentic sources. To study the implications of service tax in the field and to suggest measures to increase revenue collections. To build a comprehensive valuation database for internationally traded goods using past precedents. To disseminate the price information on a continuing basis to all customs formations for online viewing and as a means of assistance for day-to-day assessments with a view to detecting and preventing under valuation as also for enabling assessments to be finalized speedily. and To carry out inspection of the field formations to determine whether the valuation norms as evolved by the Directorate of Valuation are uniformly applied across the country. revise and publish the statutory and departmental manuals. Directorate of Publicity & Public Relations To prepare. where needed . Directorate of Valuation To assist and advise the Board in the implementation and monitoring of the working of the WTO Agreement on Customs Valuation. and To work in close coordination with the Board and the relevant sections that deals with 100% EOUs/EPZ Units/SEZ Units and various Technology Parks and the schemes relating to the export of gems and jewellery.

who may not be on the regular panel of the Government but may be engaged by the Department for handling important cases. vessels.
16. assess and evaluate the effectiveness of the staff deployed on anti. Chenai and Bangalore.To look after the functions relating to method studies. To plan and asses the need for staff training. the Directorate is restricted to making recommendations only and the final decision regarding approval of the panel/appointment of the Standing Counsels rests with the Ministry. However. equipments. and To keep an approved panel of eminent lawyers well versed with Customs and Central Excise Laws as well as administration matters. vehicles. prosecutions and rewards to informers and officers in various Commissionerates and to watch the progress in disposal of confiscated goods involved in prosecution cases.
. which are finally accepted by the Department. To ensure that all orders of the Tribunal are examined by the field formations and timely proposal for. (a) (b)
Directorate of Logistics To inspect. (a) (b) (c) (d) (e)
19. To create a database pertaining to the cases pending in various High Courts. The appellant/respondent commissioners will assist the Directorate in creating and updating the database pertaining to the High Court cases. work measurement and staffing. clarifications and confirmations from the Commissionerates concerned. (a) (b)
(c)
(d)
(e) (f)
(g)
18. procurement. purchase. repair and reallocation of such equipment. Central Revenue Control Laboratory
(c)
(d)
17. Office of the. Kolkata. To monitor. To maintain coordination with the President. communications or other resources required for anti-smuggling work in various Commissionerates and to evaluate their operational efficiency. Directorate of Legal Affairs To function as the nodal agency to monitor the legal and judicial work of the Board To create a data bank of all the cases decided by various benches of the Tribunal and monitor cases effectively in order to ensure that the field formations recommend filing of appeals only in deserving cases and not on the issues already decided by the Supreme Court or High Courts and accepted by the department. and about the important decisions of the Supreme Court so that unnecessary litigation work on the issues already settled is not created by the field formations. To prepare panels of Standing Counsels/Panel Counsels for various High Courts on the basis of feedback received from the field formations. To intimate the field formations about important decisions of the various High Courts. Chief Departmental Representative (CDR) To receive the cause list of cases from the CESTAT registry and distribute the case file among Departmental Representatives (DRs) To monitor the efficient representation by DRs in all listed cases before the benches of the CESTAT To coordinate with and call for cross objections. and To deal with the maters concerning acquisition. CESTAT To exercise administrative control over DRs and attend to the administrative matters pertaining to the CDR office including its regional offices at Mumbai. besides management services including manpower planning for the customs and central excise and narcotics formations. filing appeal are sent to Board wherever necessary and the report about acceptance of an order is sent to the Chief Commissioner. coordinate and evaluate the progress in cases of adjudications.smuggling duties in the Commissionerates and in vulnerable areas.

5. ALLOTMENT OF WORK AMONGST THE CHAIRMAN AND MEMBERS OF CENTRAL BOARD OF EXCISE AND CUSTOMS
The Central Board of Excise and Customs consists of a Chairman and following Six Members: -
CASES OR CLASSES OF CASES WHICH SHALL BE CONSIDERED JOINTLY BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS 1. CBEC. and (e) Performance budgeting. Service Tax) Member (Computerisation & Legal &Judicial) Member (Customs & RI&I) Member (Budget). 2. 2. General policy relating to: (a) Tax planning and statutory changes. (b) Organization of other field formations.To analyses samples of goods and to render technical advice to the Board and its field formations in regard to the dutiability of various goods. 3.
2. Policy regarding discharge of statutory functions of the Central Board of Excise and Customs. 6. The following items of Chairman’s work will come to him through the concerned Members. 1. CASES OR CLASSES OF CASES. 5.
Note: Matters relating to the above subjects will be sponsored for Board’s consideration by the Chairman or by the Member in whose charge the concerned item broadly falls.
. World Customs Organisation. Proposals relating to legislation. WHICH SHALL BE COSIDERED BY CHAIRMAN. 4. (a) (b) (c) (d) (e) 3. Matters relating to opium and narcotics. 6. Administration and service matters relating to Group `A’ officers including Vigilance matters. 5. Co-ordination and overall supervision of the work of the Board. agreements and conferences and delegations to international conferences and meetings. 1. Decisions on recommendations of Committees. 4.
Composition and functions of Central Board of Excise and Customs Chairman Member (P&A) and Member (Central Excise. 2. and Intelligence discussions. Grant of Awards and Appreciation Certificates. 7. 3. Budget matters and duty exemptions. negotiations. including tours and inspections of the field formations by the Members. 4. Court and Tribunal cases involving important or high revenue stakes. (c) Personnel management and training. All important policy matters relating to or arising out of the work allocated by this order in particular:Estimates of Revenue realization and measures to achieve these. Write-off or abandonment of revenue exceeding Rupees fifteen lakhs in a case. (d) Methods and procedures of work. Any other matter that may be placed before the Board by the Chairman by a Member with the approval of Chairman. Public Grievances. World Trade Organisation and ESCAP and other International Organisation.

(b) Chief Commissioner. Litigation relating to service matters. recruitment policy and recruitment rules. 9. (ii) Director General of NACEN. Official Language Implementation Committee and connected matters.1. Public Relations and Help Centers 6 Work relating to functioning of:(i) Chief Commissioners of Mumbai and Pune. Supervision and monitoring of judicial and court work relating to Customs and Central Excise of the field formations. including: (i) Recruitment. Matters relating to settlement of Govt. Judicial and Court work relating to Customs and Central Excise in the Board (except that relating to service matters). 3. Personnel management of all field formations under the Central Board of Excise & Customs. transfers and promotions in the department and service under the CBEC. (iv) Training. Supervision of the work of :(a) Chief Commissioners of Chandigarh. (iv) Directorate of Housing & Welfare. 6. pay scales etc. Publicity. Review of orders passed by Commissioner and Commissioners (Appeals) for considering if appeals to CESTAT are required to be filled. and another Government Dept. Work of revision of orders passed by Commissioners under the Customs Act or Central Excise and Salt Tax. (iii) Directorate of O&M. Work relating to functioning of: (a) Chief Commissioners of Kolkata. CX. Ranchi. and (vii) Staff Welfare. 2. CASES OR CLASSES OF CASES WHICH SHALL BE CONSIDERED BY MEMBER (PERSONNEL & ADMINISTRATION) 1. 3. Land and building programmes in all formations under the CBEC. Visakhapatnam and Hyderabad. Shillong and Lucknow. (f) CESTAT (g) Authority for Advance Rulings. 5. All legislative proposals other than those relating to Customs and Central Excise Tariff. Jaipur. Cofeposa and related work. and Public Sector Enterprises. CX. (e) Settlement Commission. 8. COFEPOSA. 7. Bangalore (d) Chief Commissioner. (v) Vigilance (vi) Evolution of norms and performance standards. particularly the litigation work in High Courts. Bhubaneswar. Prosecution in customs cases.. Bangalore
.
4. excluding prosecutions. (ii) Service matters. Dept. All matters relating to Computerization and Business Process Re-Engineering in the Customs and Central Excise Department. CASES OR CLASSES OF CASES WHICH SHALL BE CONSIDERED BY MEMBER (BUDGET) 1. (d) Directorate of Legal Affairs. Customs. 2. 4.Cochin (c) Chief Commissioner. 5. Patna. (iii) Appointment. (b) DG (Systems & Data management) (c) CDR.

C. Arrears of Revenue including write-off. 19.). 3.9 Section List of Subjects:1. CX.8A/ Legal Cell
I. Section Officers Tel. CX. Technical Wing. Monitoring of Performance of Central Excise Zones in Key Result Areas of work (adjudication.26195406 (HVB) ` Member (L&J) Tel: 23094507 I. Compilation of material for the Standing Committee on Finance. 5507
Director (Legal) Tele. 15.Com: 5571
I.11 Section (TRU) List of Subjects: 1. 8. Matters relating to the Administrative Reforms Commission. Compilation of material for Annual Report of the Ministry. 5.26195405 Commissioner (Legal) Tel . Compilation of material for President's address and Finance Commission. Tour notes of Finance Secretary. No. representations and Parliament Questions relating to above items of work. Brief for the Economic Editors' Conference. Implementation and monitoring of SEVOTTAM Scheeme in CBEC. 20. No. Chairman and Members of the CBEC. Section Officer Tel.Com:5519 17. 10. Bhutan. (h) Parliament Questions pertaining to litigation matters and aforesaid areas of work. No 23095570 Inter Com. 7. 17. Reports and Returns from the Director of Inspection. Chief Commissioners Conferences and other Departmental Conferences 4. (e) Monitoring of disposal of appeals by Commissioners (Appeal). All request from trade and recommendations from other Departments of the Governments seeking general exemption from Customs and Central Excise duties. 13.23094828 Inter Com. (f) Study and examination of legal issues as referred by various commissionerates and sections of CBEC (g) Analysis of reports and returns relating to Court cases.26177515 (HVB) Senior Analyst (Legal) Tel. e-payment. Special procedures relating to Export of Excisable goods to Nepal. 16. Regional Advisory Committees. (d) Legislative work related to Settlement Commission and Advance Ruling Rules under the Customs and Central Excise Act. 5535
19. No.I. No.No. Any other work of a miscellaneous nature not specifically allotted to any other Central Excise Section.No23092413 Inter Com. Brief for the Consultative Committee attached to the Ministry of Finance wherever coordination required. (b) Engagement/appointment of Special Public Prosecutors.No. Monthly report on the implementation of the decisions of Cabinet requiring Coordination. CX. 6.5520 Commr (Coord) Tel.) 12.26162152
18. 11.5570 Under Secretary Tel. realization of arrears of revenue etc. Settlement Commission and other departmental appellate authorities. Reports and Returns of Central Excise and Directorate of Data Management (other miscellaneous references regarding statistics.23092038 Inter Com:5524 Member (CX) Tel.
.26161042 (HVB) UnderSecretary(L) Tele.Com: 5535
List of Subjects: (a) Examination of proposals received from Customs and Central Excise Commissionertes for filing Special Leave Petitions (SLPs) before Supreme Court against the orders of High Courts and filing of counter affidavit etc. (i) References received from MPs / VIPs and Ministers relating to above mentioned items of works (j) Other miscellaneous matters relating to the above items of work. 2.26177514 Tel. Estimate Committee. Tibet and other Countries. 14. 9. Deferment of arrears of revenues against sick industrial units. 18. (c) Engagement/appointment of retired officials of Central Board of Excise and Customs as Special Fees Counsels to defend the department before CESTAT. Coordination of work in the Central Excise. in matters arising out of High Courts’ orders before the Supreme Courts.No. All complaints. Settlement of fees/terms and conditions and related works.

Fixing of revenue targets. Compilations of statements of pending VIP references. 1944 and under Section 25(1) of the Customs Act 1962 Issue of notifications under Section 5A (I) of the Central Excise Act and under Section 25(I) of the Customs Act to clarify the scope and applicability of exemption notifications. Work relating to Finance Bill.2309 5543 Tel -2309 5547 SRO (TRU) Tel. 3. 16.
6. 23095581 Tel. 17. Monitoring working of CRCL and infrastructure and equipment requirements of CRCL. 9. All work relating to levy of Anti-dumping duties/safeguard duties International Agreements – their tariff related work.2. Other periodical returns. reports of various Committees. consumption etc.
Customs-III Section
List of Subjects: 1. 3.23095547
Member (L&J) Tele. All complaints/grievances from the trade 5. 15.
Issue of notifications under Section 5A (1) of the Central Excise Act. 23092236 Tele. 10. 23095517
Tel.
.23094819 Directors Tele. 12. Work relating to other legislation for changing rate of Customs & Central Excise Duties. 23095581
Section Officer Tele. 7. 23094819 Deputy Secretary Tel. Formulation of annual budget proposals. 5.
Notification of any process amounting to manufacture under section 2(f) of the Central Excise Act. 13. 8. No. 2. Parliament Questions relating to the above items of work. 23095581 Joint Secretary (TRU-I Tel. Formulation of policy regarding MRP bases valuation Policy on inclusion of new services under Service Tax net. implementation of Annual Action Plan. No. Parliamentary Assurances.23095579
Technical Officers Tel -2309 5547 Tel. Trade Statistics. 14. 4. 23092346
20. Under Secretary Tel.No. Co-ordination of all work in the Customs Wing 4. 23092687 Joint Secy (TRU-II) Tel. Monitoring the performance of the field’s formations of Customs in all areas of work including arrears of customs duty and disposal of unclaimed goods through all periodical reports and Action Plans.No.No. Formulation of policy for taxation of each commodity. Reviewing of the above notifications. Pre and post-budget market enquiries and on the spot studies regarding effect of Budget proposals on prices. Formulation of commodity wise budget estimates (after collection of data from departments and extra-departmental sources) and monitoring of the same at regular intervals.No. 11. production.